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797 Uppsatser om Valued added tax - Sida 48 av 54

Tillväxtmönster och åldersstrukturer hos opåverkade bestånd av strömlevande Arktisk harr i Sibirien :

It is hard to find streaming waters where humans haven?t affected the fish populations or the running water it self. In many streams the fish populations are over harvested and this results in a lack of older and larger fish. This is also the situation for many populations of Grayling (Thymallus spp.). To be able to develop management plans and to perform actions that improve the situation for the grayling, it is therefore crucial to know what natural, by humans unaffected populations look like.

Från känsla till handling : Empatins betydelse för frivilligas engagemang

Since the late 50th century, the automobile has been normative in the Swedish society (Lundin 2008). This has led to an urban environment deeply characterized by the motor vehicle and its necessities, while other means of transportation, such as train and bicycle, have been ignored and put aside. However, over the past decades, a new trend has been seen in urban planning as a consequence of the increasing knowledge of the negative qualities caused by the car. As a result, the bicycle is seen as a conceivable transport mode.This thesis examines cycling on four issues:- Why is there a need of more cyclists? - How can the total number of cyclists as well as the number of satisfied cyclists increase? - Which factors affect the choice of transport mode? - Which factors affect the choice of route?The first two questions are discussed from a literature study that was conducted at the beginning of the thesis.

HipHopvideor : Från idé till färdig produkt

Vi, Anna Nilsson och Jeanette Svensson, valde att producera musikvideos under vårat kandidatarbete på Blekinge tekniska högskola. Detta eftersom vi båda har ett stort intresse till musik och rörlig bild. Vi valde att göra två stycken för att lära oss produktionens process grundligt och för att nu kunna jämför de båda och av detta ta lärdom. Den ena musikvideon gjorde vi till en skånsk duett som heter KC och den andra till Advance Patrol. Båda låtarna är inom genren hiphop.

Fodersammansättningens betydelse för tillväxt hos häst :

The aim of the present study was to investigate the effect on growth of foals on two different diets, either a forage-based diet or a diet containing approx. 40 % concentrate. The report also includes a review of the pertinent literature on the effects of diet on mares? milk and growth of horses. The hypothesis of the study was that a forage based diet will result in a similar growth pattern as a diet including more concentrates if the diets contain the same amount of energy, crude protein, lysine, calcium and phosphorous.

Påverkan på yttre miljö ? Identifiering av miljöaspekter och riskkällor

The increased interest in a sustainable environment puts pressure on companies in the manufacturing industry. Rexcell Tissue & Airlaid AB (Rexcell) in Skåpafors produces paper to be converted into tabletop and hygiene products. Rexcell is certified according to the environmental management system ISO 14001, gaining competitive advantages by showing that the company works toward a sustainable environment and that they follow current legislation. The activities at the company are classified as hazardous to the environment according to the Environmental code. Every year, the activities are inspected by an independent inspector.

Fast etableringsställe : En skatteplanerares dröm?

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

Svenska mejerier stärker positionerna : incitament för lansering av lågprismjölk

The competition in the milk industry has increased during the last couple of years. This is a result of the trade barrier that dissolved when Sweden entered the European Union. The membership signifies an increased internationalization for the dairies, which has also increased the existence of low price chains in the Swedish food market. The increased share of private brands has strengthened the competitive situation for the manufacturer- owned brands. Three of Sweden?s seven largest dairies have now decided to launch a low price milk to cope with the competitive situation.

Varumärkesidentitet och image ? En studie om Lindex och Prada

Competition is keen in the fashion industry of today. Homogenous products and prices aredriving competition and most firms are struggling hard to attract customers. Brands havebecome one of the most important assets for success and are often critical for the choices of theconsumers. A strong brand is often considered as a substantial value in the eyes of the consumerand gives the individual firm a competitive advantage in the marketplace. To build a strongbrand it takes that the brand identity not is in conflict with the brand image of a firm or a product.Sometimes one of these conflicts exit and sometimes the firms are not even aware of it.In this thesis we study how two firms, Lindex and Prada, perceive their own image and then wecompare how the images of the firms are perceived by the customers.

Köp av skogsfastighet : en fallstudie

The price of Swedish forest properties has gone up by 77 percent during the past five years. Amongst private forest managers the high price level signals optimism and confidence for the future. Many forest owners manage large capital in the forest and a planned economy is to a larger extent demanded to achieve a positive economic result. Forest is long-term and to maximize a single year without planning for the years to come results in less optimization of the parameters available to achieve a favourable economic result. This case study investigates the investment of two forest properties situated in Götaland. The management of the forest has been planned for both properties during a period of ten years.

Ersättning-prestation eller storlek? : En sambandsmätning mellan ersättning och prestations-/storleksbaserade variabler

Bakgrund: Bonussystem är något som började växa fram på 1980-talet och har sedan dess varit ett omdiskuterat ämne, både här hemma i Sverige och internationellt. Många forskare, politiker och invånare har uppmärksammat de höga ersättningarna som delas ut inom företagen i både bra och dåliga dagar. Det som drog mest uppmärksamhet var att företag trots en finanskris fortsatta med sina utdelningar och t.o.m. ökade sina rörliga ersättningar. Detta fick människor att undra vad företagen egentligen baserar sina ersättningar på.

Utvärdering av en ny selektionsmetod för hingstsperma : med avseende på membranintegriteten och membranstabiliteten

Today, equine breeding is based on performance and conformation, resulting in a vast variation in fertility among different horses, with noticeable economic losses as a consequence. The horse breeding industry is therefore in need of methods that diagnose the spermatozoa concerning their quality and provide the best sperm for AI. The commonly used selection methods for sperm today are: centrifugation, where extender is added, the sample is centrifuged and then resuspended; swim-up self-migration; adherence separation; and density gradient centrifugation. However, none of these methods are in used routinely in practice before inseminating mares with fresh or cooled semen. The aim of this study was to evaluate a new selection method, Single Layer Centrifugation (SLC), and its effect on sperm viability. The viability was analyzed with regard to membrane integrity and membrane stability of ejaculated spermatozoa.

Sinnesstimulering : En deskriptiv och explorativ studie om hur stimulans av de mänskliga sinnena kan användas för att påverka och skapa en upplevelse för kunden

Marknadsföring utgör inte någon särskiljande effekt idag och konsumenter blir visuellt överstimulerade av alla olika reklambudskap. På grund av detta måste företag numera skapa en djupare och personligare kontakt för att nå ut till sina kunder. Genom att använda sig av emotionella inslag i en produkt gör det att kunden uppfattar produkten mer som en upplevelse istället för enbart dess funktion. Skapandet av en upplevelse sker genom att sätta människans fem sinnen i centrum. Genom att använda sig av flera sinnen kan även ett mervärde skapas, vilket gör att företag inte längre enbart kan koncentrera sig på kärnprodukten.

HipHopvideor - Från idé till färdig produkt

Vi, Anna Nilsson och Jeanette Svensson, valde att producera musikvideos under vårat kandidatarbete på Blekinge tekniska högskola. Detta eftersom vi båda har ett stort intresse till musik och rörlig bild. Vi valde att göra två stycken för att lära oss produktionens process grundligt och för att nu kunna jämför de båda och av detta ta lärdom. Den ena musikvideon gjorde vi till en skånsk duett som heter KC och den andra till Advance Patrol. Båda låtarna är inom genren hiphop. Vårt mål med projektet var att skapa två videos som inte följde den generella mallen för hiphop-videos.

Decision making and the role of empathy in animal ethics committees (AECs)

Ethical evaluation of scientific studies carried out using animals is legally mandated in many countries and has been so in Sweden for over three decades. The animal ethics committees (AECs) responsible for the task have however been subjected to criticism; common critique being that the wrong issues are discussed and that the ethical evaluation is thus incomplete, that there is a lack of coherence across committees and that the committees are not as democratic as they might appear. This study investigates the view of Swedish AEC members on a number of issues in order to shed some light on the mandate and functioning of the committees, and on the grounds for ongoing criticism. In a survey and interviews AEC members and other persons connected to the committees gave their views on the AEC task in relation to their roles, the ethical evaluation per se and whether or not emotions such as empathy play any part in it. There were significant differences found between AEC member categories and several issues were encountered, many of which have been stressed in previous studies.

Påverkan av probiotika på kariesbildande bakterier in vivo

Abstract Cavities used to be a very common problem but over time humans have learned to take care of their teeth. However, there are still many who have problems. This problem is due to microorganisms and in particular the various streptococci and lactobacilli producing acids which loosens up the enamel on teeth. These bacteria can be found at various places in the mouth and saliva. Besides being a discomfort it can be a major problems and the damaged tooth needs to be removed or make a dental filling. The aim of the study was to see how intake of probiotic tablets containing Lactobacillus reuteri PTA ATCC 5289 and Lactobacillus reuteri DSM 17938 affects the levels of oral Streptococcus mutans and lactobacilli over a three-week period.

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